--- title: "HSN Code for Electron Microscopes (Semiconductor Handling) | HSN 90121010 GST Rate" description: "Find HSN and GST Rates for 90121010 related to Electron Microscopes (Semiconductor Handling) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90121010/" --- # HSN Code 90121010: Electron Microscopes (Semiconductor Handling) - [Section 18: Guide to HSN Section 18](https://busy.in/hsn/section-18/) - [Chapter 90: Optical & Medical Instruments](https://busy.in/hsn/chapter-90/) - [Sub-chapter 9012: Non-optical microscopes](https://busy.in/hsn/sub-chapter-9012/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Microscopes other than optical microscopes; diffraction apparatus : Electron microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90121010 ? It includes Other drilling machines : Numerically controlled ### How much GST applies to Electron Microscopes (Semiconductor Handling)? Under HSN 90121010, Electron Microscopes (Semiconductor Handling) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Electron Microscopes (Semiconductor Handling)? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ### Can we claim ITC on inputs used to trade Electron Microscopes (Semiconductor Handling)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Electron Microscopes (Semiconductor Handling)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Electron Microscopes (Semiconductor Handling) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Electron Microscopes (Semiconductor Handling); Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Electron Microscopes (Semiconductor Handling)? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ## India's trade performance: HSN Code 90121010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+105.00% YoY) — 0.0000% of India's total exports - Imports: ₹163 Cr (+474.19% YoY) — 0.0027% of India's total imports - Trade balance: −₹162 Cr (Deficit); surplus rank #11166 of 12657 HSN codes - Share of Sub-Chapter 9012: 1.75% of its exports; import side 28.21% - Rank within Sub-Chapter 9012: #3 of 3 by export value; import-side #2 ### Key metrics - Export CAGR: -5.62% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8974 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +836.21% in FY 2019-20 - Contribution to Sub-Ch. 9012: 1.75% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90121010 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 9012 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9012 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 2.48% | 92.07 | 0.0026% | — | 30.63% | −91.49 | #8072 | | FY 2019-20 | 5.43 | 0.0002% | +836.21% | 31.66% | 87.27 | 0.0026% | −5.21% | 31.63% | −81.84 | #5750 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −94.29% | 1.97% | 25.65 | 0.0009% | −70.61% | 14.84% | −25.34 | #8580 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −22.58% | 1.13% | 42.30 | 0.0009% | +64.91% | 17.46% | −42.06 | #9083 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −25.00% | 0.78% | 45.39 | 0.0008% | +7.31% | 16.27% | −45.21 | #9358 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +11.11% | 0.73% | 28.32 | 0.0005% | −37.61% | 9.12% | −28.12 | #9440 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +105.00% | 1.75% | 162.61 | 0.0027% | +474.19% | 28.21% | −162.20 | #8974 | - CAGR (7-year): exports -5.62%/yr, imports 9.94%/yr (consistently Deficit) ## Key trade insights: HSN Code 90121010 export-import analysis ### Export decline: -5.62% CAGR over 7 years India's exports under HSN Code 90121010 have declined at a compound annual rate of -5.62% over 7 fiscal years, falling from ₹0.58 Crore in FY 2018-19 to ₹0.41 Crore in FY 2024-25. ### HSN Code 90121010 ranked #8974 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90121010 ranks #8974 out of 12657 HSN codes by total export value. Within Sub-Chapter 9012, it ranks #3 of 3. By trade surplus, it ranks #11166 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 90121010 exports The strongest single-year export movement for HSN Code 90121010 was recorded in FY 2019-20, when exports surged by 836.21% over the prior year. ### India records a trade deficit of ₹162.20 Crore in HSN Code 90121010 goods In FY 2024-25, India's imports of ₹162.61 Cr exceeded exports of ₹0.41 Cr, resulting in a trade deficit of ₹162.20 Crore — ranking #11166 of 12657 by surplus magnitude. ### Import growth of 9.94% CAGR signals stable import dependency for Electron Microscopes (Semiconductor Handling) India's imports under HSN Code 90121010 have grown at 9.94% CAGR, reaching ₹162.61 Crore in FY 2024-25. ### HSN Code 90121010 contributes 1.75% of Sub-Chapter 9012 exports — ranked #3 Among the 3 HSN codes under Sub-Chapter 9012, HSN Code 90121010 ranks #3 by export value — accounting for 1.75% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 28.21% share (rank #2). ## Related HSN Codes in Sub-Chapter 9012 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 90129000: Parts and accessories](https://busy.in/hsn/hsn-90129000/) | ₹19 Cr | | #2 | [HSN Code 90121090: Non-Optical Microscopes & Diffraction Apparatus](https://busy.in/hsn/hsn-90121090/) | ₹5 Cr | | #3 | HSN Code 90121010: Electron Microscopes (Semiconductor Handling) (this hsn code) | < ₹1 Crore |